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• able to pay them? What would you advise us to?'--Father Abraham stood up, and replied, • If you would have my advice, I will give it you in fhort; "for a word to the wife is enough," as Poor Richard fays.'

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They joined in defiring him to fpeak his mind, and gathering round him, he proceeded as follows:

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FRIENDS, fays he, the taxes are, indeed, very heavy, and, if thofe laid on by the go⚫vernment were the only ones we had to pay, we might more easily discharge them; but we ' have many others, and much more grievous to • fome of us. We are taxed twice as much by our idleness, three times as much by our pride, • and four times as much by our folly; and ⚫ from these taxes the commiffioners cannot ease 'or deliver us, by allowing an abatement. However, let us hearken to good advice, and • fomething may be done for us; "God helps "them that help themselves," as Poor Richard fays.

. I. It would be thought a hard government that 'fhould tax its people one tenth part of their time, to be employed in its fervice: But idlenefs taxes many of us much more; floth, by bringing on diseases, abfolutely fhortens life. Sloth, like ruft, confumes fafter than labour "wears, while the ufed key is always bright," as Poor Richard fays. "But doft thou love' life, then do not fquander time, for that is the E

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"ftuff life is made of," as Poor Richard fays. • How much more than is neceffary do we spend in fleep! forgetting that," The fleeping fox "catches no poultry, and that there will be "fleeping enough in the grave," as Poor Richard fays.

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"If time be of all things the most precious, "wafting time must be," as Poor Richard

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fays, "the greatest prodigality;" fince, as he • elsewhere tells us, "Loft time is never found "again; and what we call time enough, always "proves little enough:" Let us then up and ⚫ be doing, and doing to the purpose; so by diligence hall we do more with lefs perplexity. "Sloth makes all things difficult, but industry "all eafy; and, He that rifeth late, must trot "all day, and fhall fcarce overtake his bu"finefs at night; while laziness travels fo flowly, "that poverty foon overtakes him. Drive thy "bufinefs, let not that drive thee; and early to "bed, and early to rife, makes a man healthy, wealthy, and wife," as Poor Richard fays.

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So what fignifies wifhing and hoping for ⚫ better times? We may make these times better, if we beftir ourselves. Industry need "not wish, and he that lives upon hope will "die fafting. There are no gains without pains ; "then help hands, for I have no lands," or, if "He that I have, they are fmartly taxed.

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"hath a trade, hath an eftate; and he that hath a calling, hath an office of profit and honour,' as Poor Richard fays; but then the trade muft

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be worked at, and the calling well followed, or • neither the estate nor the office will enable us to pay our taxes. If we are industrious, we shall never starve; for, "at the working man's "house hunger looks in, but dares not enter." Nor will the bailiff or the conftable enter, for "Industry pays debts, while defpair increaseth "them." What though you have found no treafure, nor has any rich relation left you a legacy, "Diligence is the mother of good luck, and God "gives all things to industry. Then plow deep, "while fluggards fleep, and you fhall have corn "to fell and to keep." Work while it is called "to-day, for you know not how much you may be hindered to-morrow. "One to-day is worth

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two to-morrows," as Poor Richard fays; and • farther, "Never leave that till to-morrow, "which you can do to-day." If you were a fer"vant, would you not be ashamed that a good master should catch you idle? Are you then your own master? be ashamed to catch yourself idle, when there is fo much to be done for yourself, your family, your country, and your king. Handle your tools without mittens, remember, that," The cat in gloves catches no "mice," as Poor Richard fays. It is true, there is 'much to be done, and, perhaps, you are weakhanded; but stick to it fteadily, and you will fee 'great effects; for "Conftant dropping wears away ftones; and by diligence and patience the "moufe ate in two the cable; and little ftrokes "fell great oaks.”

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• Methinks I hear fome of "man afford himself no leifure?" I will tell thee, my friend, what Poor Richard fays; "Employ thy time well, if thou meanest to gain lei"fure; and fince thou art not fure of a minute, "throw not away an hour." Leifure is time for doing fomething useful; this leifure the diligent man will obtain, but the lazy man never; for, "A life of leifure and a life of lazinefs are two "things. Many, without labour, would live by "their wits only, but they break for want of "ftock;" whereas induftry gives comfort, and plenty, and respect. Fly pleasures, and they "will follow you. The diligent spinner has a large shift; and now I have a fheep and a cow, every body bids me good-morrow."

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II. But with our industry we must likewise be fteady, fettled, and careful, and oversee our ⚫ own affairs with our own eyes, and not trust too ⚫ much to others; for, as Poor Richard fays, "I never faw an oft-removed tree,

"Nor yet an oft-removed family,

"That throve fo well as those that fettled be." And again, "Three removes is as bad as a fire;" and again," Keep thy fhop, and thy fhop will keep thee;" and again," If you would have your "If "business done, go; if not, fend." And again, "He that by the plough would thrive, "Himself must either hold or drive."

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And again," The eye of a master will do more "work than both his hands;" and again, "Want

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"of care does us more damage than want of know"ledge;" and again, "Not to oversee workmen, "is to leave them your purfe open." Trufting too much to others care is the ruin of many; for," In the affairs of this world, men are "faved, not by faith, but by the want of it; But a man's own care is profitable; for, "If you would have a faithful fervant, and one that you like, ferve yourself. A little neglect may "breed great mischief; for want of a nail the "fhoe was loft; for want of a fhoe the horse was "loft; and for want of a horfe the rider was loft," ⚫ being overtaken and flain by the enemy; all for ⚫ want of a little care about a horse-shoe nail.

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III. So much for industry, my friends, and ⚫ attention to ones own business; but to these we muft add frugality, if we would make our industry more certainly fuccefsful. A man may,

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• if he knows not how to fave as he gets, " keep "his nofe all his life to the grind-stone, and die "not worth a groat at laft. A fat kitchen makes "a lean will;" and

"Many eftates are spent in the getting,

"Since women for tea forfook spinning and knitting,

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"And men for punch forfook hewing and fplitting."

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"If you would be wealthy, think of faving, as "well as of getting. The Indies have not made Spain rich, because her outgoes are greater "than her incomes."

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• Away

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